SOUTH CENT. BELL TEL. CO. v. TRAIGLE

No. 11800.

357 So.2d 610 (1978)

SOUTH CENTRAL BELL TELEPHONE COMPANY v. Joseph H. TRAIGLE, Collector of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Writ Granted May 5, 1978.


Attorney(s) appearing for the Case

Victor A. Sachse, Jr., Baton Rouge, for plaintiff-appellant and defendant in reconvention South Central Bell Telephone Co.

Robert Pugh, Shreveport, for defendant-appellant and plaintiff in reconvention Shirley McNamara, Secretary, Department of Revenue and Taxation.

Before ELLIS, BLANCHE, COVINGTON, CHIASSON and PONDER, JJ.


CHIASSON, Judge.

Both parties suspensively appeal from the judgment of the trial court. South Central Bell Telephone Company (South Central Bell) appeals that portion of the judgment which held that the Collector of Revenue (Collector) was entitled to the taxes paid under protest by South Central Bell. The Collector appeals that portion of the judgment which denied its reconventional demand for attorney's fees.

The issue is whether, for purposes of the Louisiana...

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